INTERVIEW QUESTIONS TAX CUSTOM DUTY & OCTROI / ENTRY TAX DETAILS

Question: Is a registered dealer in West Bengal (who is an importer) under W.B.V.A.T. Act, 2003 liable to pay entry tax on all his imports into the State from outside?

Answer: The registered dealer is liable to pay entry tax on his taxable turnover of imports i.e. turnover of import minus deductions as given in sub-section (5) of section 4 read with rule 6.

The registered dealer is liable to pay entry tax on his taxable turnover of imports i.e. turnover of import minus deductions as given in sub-section (5) of section 4 read with rule 6. Source: CoolInterview.com

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